Autori:
Grandis, Fabio Giulio,
Biondi, Lucia,
Vari, DanieleTitolo:
The perspective on financial reporting for heritage assets within the international public sector accounting standards board's due processPeriodico:
Economia della culturaAnno:
2024 - Fascicolo:
2/3 - Pagina iniziale:
487 - Pagina finale:
491Heritage assets (HA) financial reporting represents a critical issue that needs to be addressed regarding public sector accounting harmonisation. The debate on this topic started over forty years ago and continues to date. Following prior research on the International Public Sector Accounting Standards Board (IPSASB)'s due process, this research aims to deepen stakeholders' viewpoints on HA accounting treatment and understand whether the IPSASB considered their opinions when developing the International Public Sector Accounting Standard (IPSAS) 45. To achieve this goal, we adopted a content analysis of the comment letters (CL) to the Exposure Draft (ED) 78 sent by different respondents with regards to some Specific Matters for Comments (SMCs) related to HA as primary and qualitative research method Furthermore, we classified respondents to investigate if their background influences their points of view.
SICI: 1122-7885(2024)2/3<487:TPOFRF>2.0.ZU;2-X
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